Line an 8x8 or 9x9 pan with parchment paper or foil. If using parchment paper, clamp the sides of the parchment paper down to the pan with binder clips. Lightly grease with nonstick cooking spray. Set aside.

In a large stock pot, add the sugar, corn syrup and water. Very gently, stir with a wooden spoon just well enough to wet the sugar. Try not to splash against the sides and do not get the sugar on the sides of the pot. If needed, take a wet pastry brush and push the sugar back into the bottom of the pot. Wash the spoon and set aside. Do not leave it in the pot. Do not stir again. Do not use the spoon again if it still has sugar on it - wash it or use another spoon.

Place the pot over medium low heat.

In a medium sauce pan, add the heavy cream, butter and two heaping teaspoons of fine sea salt. Heat over low and use a whisk to stir occasionally as the butter melts. Do not overheat as it will boil over.

Once the larger pot with the sugar begins to boil, the sugar will dissolve and it will become clear. Again, do not stir. After about 10-15 minutes of boiling, the sugar mixture will begin to caramelize and the color will gradually darken. Do not stir.

Only once the sugar mixture achieves a deep, golden amber color, pour the cream and butter mixture into the pot of boiling sugar. Allow it to combine naturally for about two minutes.

Now you may start stirring occasionally - be careful of the hot steam.

Place a candy thermometer in the large stock pot and clip on the side of the pot so that the tip is not resting on the side of the pot or on the bottom.

Continue to cook over medium-low heat, stirring occasionally until the candy thermometer reads 240-242 degrees F.

Immediately and carefully pour the caramel into the prepared pan.

Allow to cool for about 10 minutes and then sprinkle generously with the coarse sea salt.

Allow to cool for an additional four hours in order for it to set up. Do not try to chill as it will make the caramels slimy in texture. Just wait and allow it to cool at room temp.

Remove from the pan and cut into pieces.